§ 4672 — Definitions And Special Rules

(a) For purposes of this subchapter— (1) The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter. (2) A substance shall be listed under paragraph (1) if— (A) the substance is contained in the list under paragraph (3), or (B) the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production). (3) CumeneMethylene chlorideStyrenePolypropyleneAmmonium nitratePropylene glycolNickel oxideFormaldehydeIsopropyl alcoholAcetoneEthylene glycolAcrylonitrileVinyl chlorideMethanolPolyethylene resins, totalPropylene oxidePolybutadienePolypropylene resinsStyrene-butadiene, latexEthylene oxideStyrene-butadiene, snpfEthylene dichlorideSynthetic rubber, not containing fillersCyclohexaneUreaIsophthalic acidFerronickelMaleic anhydrideFerrochromium nov 3 pctPhthalic anhydrideFerrochrome ov 3 pct. carbonEthyl methyl ketoneUnwrought nickelChloroformNickel waste and scrapCarbon tetrachlorideWrought nickel rods and wireChromic acidNickel powdersHydrogen peroxidePhenolic resinsPolystyrene homo­polymer resinsPolyvinylchloride resinsMelaminePolystyrene resins and copolymersAcrylic and methacrylic acid resinsEthyl alcohol for nonbeverage useVinyl resinsEthylbenzeneVinyl resins, NSPF. (4) The Secretary shall add to the list under paragraph (3) substances which meet either the weight or value tests of paragraph (2)(B) and may remove from such list only substances which meet neither of such tests. (b) For purposes of this subchapter— (1) The term “importer” means the person entering the taxable substance for consumption, use, or warehousing. (2) The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a). (c) The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4671.